https://www.taxtmi.com/caselaws?id=173046 The expression "made" in Section 126(4) of the Delhi Municipal Corporation Act, 1957 was interpreted to mean the date on which the assessment order is signed and passed, not the date on which it is communicated to the assessee. The limitation period for the Commissioner's power to amend the assessment list runs from the relevant statutory date when the order becomes final and operative, unless the statute makes communication itself a condition. The Court distinguished cases where communication affects the availability of a remedy and applied the presumption that official acts are regularly and bona fide performed. The contrary view was held unsustainable. en-us Fri, 27 Jul 2007 00:00:00 +0530 Mon, 23 Nov 2015 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173046 The expression "made" in Section 126(4) of the Delhi Municipal Corporation Act, 1957 was interpreted to mean the date on which the assessment order is signed and passed, not the date on which it is communicated to the assessee. The limitation period for the Commissioner's power to amend the assessment list runs from the relevant statutory date when the order becomes final and operative, unless the statute makes communication itself a condition. The Court distinguished cases where communication affects the availability of a remedy and applied the presumption that official acts are regularly and bona fide performed. The contrary view was held unsustainable. Case-Laws Indian Laws Fri, 27 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173046